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Selective consumption taxes in the Dominican Republic: alcohol, tobacco, vapes, telecoms, insurance and fuels

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Last verified: 2026-10-30 · Status: Changing

Selective taxes fall on alcohol, tobacco, listed luxury goods, telecoms at 10%, insurance at 16% and fuels. Ley 30-26 added a 55% tax on vapes, fixed retail price as the alcohol and tobacco base, and phases life insurance from 16% to exempt by 2029. Specific amounts move with inflation, so check the DGII table each quarter.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Telecommunications10 %Ley 11-92 art. 381, as of 2026-10-30 · in force
Insurance16 %Ley 11-92 art. 383, as of 2026-10-30 · in force
Vapes and liquids55 %Ley 11-92 art. 375 paragraph XI, as of 2026-10-30 · in force
Alcohol specific amount, October to December 2026768.65 DOP per litre of absolute alcoholDGII table, as of 2026-10-01 · in force
Cigarettes specific amount per pack of 20, October to December 202665.02 DOPDGII table, as of 2026-10-01 · in force
LPG contribution174.50 USD per metric tonLey 30-26 art. 49, as of 2026-10-30 · in force

The rule

1. Alcohol, alcoholic drinks and beer pay 10% on the suggested retail price plus a specific amount per litre of absolute alcohol, which DGII lists at RD$768.65 for October to December 2026.DGII selective tax page; Ley 11-92 art. 375, art. 375, 2026-10-30 official text · verified 2026-10-30
2. Tobacco pays 20% on the retail price plus a specific amount, RD$65.02 per pack of 20 cigarettes for October to December 2026.DGII selective tax page; Ley 11-92 as amended by Ley 30-26, art. 375 paragraphs VII and VIII, 2026-06-18 official text · verified 2026-10-30
3. The retail price base includes every component of the final consumer price, including containers, labels and packaging, and no deduction or split is allowed.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 367 literals b, c and e, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 41 defined the base. DGII still notes a 30% list price uplift for distilleries on its page, so check the regulation.
4. E cigarettes, personal vaporizers and their liquids, with or without nicotine, pay 55% ad valorem on the retail price, and producers and importers must register and post a bond.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 375 paragraph XI and art. 376, 2026-06-18 official text · verified 2026-10-30 · changed: New tax added by Ley 30-26 art. 43 and art. 44.
5. Specific amounts for alcohol and tobacco are adjusted yearly from 2027 at the prior year inflation rate.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 375 paragraphs III and IX, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 42 moved the adjustment to a yearly basis.
6. Telecommunications services pay 10%.Ley 11-92, Código Tributario, art. 381, 2012-11-09 official text · verified 2026-10-30
7. Insurance pays 16% on the premium, except mandatory social security insurance and agricultural cover. Life insurance moves to 11% in 2027 and 6% in 2028, and is exempt from 2029.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 383 and paragraph IV, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 48.
8. Listed goods such as perfume, jewellery, carpets and jacuzzis pay 20%, and listed tobacco such as water pipe tobacco 130%.Ley 253-12, art. 22, amending art. 375, 2012-11-09 official text · verified 2026-10-30
9. Fuels pay a specific amount per gallon under Ley 112-00 and a 16% ad valorem tax, with 6.5% on jet fuel. Customs now collects the additional RD$2 per gallon on imports before release.Ley 253-12 art. 17 and art. 18; Ley 30-26 art. 50, art. 17, art. 18 and art. 50, 2026-06-18 official text · verified 2026-10-30
10. A new contribution of US$174.50 per metric ton applies to imports of LPG or its components, paid weekly.Ley 30-26, art. 49, 2026-06-18 official text · verified 2026-10-30 · changed: New contribution.
11. Exporters to third markets can obtain a refund of the selective taxes on insurance and fuels in proportion to export sales. Medicine makers can claim back selective tax paid on ethyl alcohol used as an input.Ley 30-26, art. 52 and art. 51, 2026-06-18 official text · verified 2026-10-30 · changed: Refund rights added or restated by Ley 30-26.
YearRate
202616%
202711%
20286%
2029 onwardExempt

Life insurance tax path

Worked example

  • A commercial insurance premium of RD$1,000,000 (about US$16,431.32) carries RD$160,000 (about US$2,629.01) of selective tax. A telecoms bill of RD$100,000 (about US$1,643.13) carries RD$10,000 (about US$164.31) of selective tax plus ITBIS.

Step by step

  1. Check whether your product falls in the art. 375 list.
  2. Register and post the bond before making or importing alcohol, tobacco or vapes.
  3. Use the DGII quarterly table for specific amounts.
  4. Split life and other cover on policies with mixed risks, as the draft regulation expects.
  5. Exporters should claim the art. 52 refund using their export share.

Common traps

  • Refunded selective tax is not deductible for income tax under art. 52.
  • The draft regulation gives life insurance a specific definition, so riders for other risks may stay at 16%.
  • The vape tax base is the retail price, so imported cost is not the base.

Sources

Related pages

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← ITBIS, the Dominican value added tax: 18%, 16% on listed goods, zero rated exports and monthly filingTax on checks and electronic transfers in the Dominican Republic: 0.2% since 3 July 2026 →

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